2024 (3) TMI 1086

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....ta Mr. Ajay Shukla along with Mr. Raghav Sharma, (for respondent Nos.3 to 5). ORDER 1. Petitioner has preferred this Civil Writ Petition challenging the issuance of summons dated 27.09.2023 & 14.02.2024 under Section 70 of the Central Goods & Services Tax Act, 2017 (hereinafter referred to as the "CGST Act") passed by Superintendent/ Appraiser/Senior Intelligence Officer DGGI and praying for quashing and setting aside of the same. 2. It is contended by counsel appearing for the petitioner that State Authorities had initiated the proceedings and as per Section 6(2)(b) of the CGST Act, if a proper Officer under the State Goods and Services Tax Act or Union Territory Goods and Services Tax Act has initiated any proceedings on a subject mat....

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....summons were issued under Section 70 of the CGST Act by the DGGI and the bar under Section 6(2)(b) of the CGST Act, would not apply. 5. Learned Additional Advocate General appearing for the State has also contended that when there is inter-se evasion of tax or claim of tax benefit, Union of India is authorized to initiate the proceedings. 6. Learned counsel appearing for the Union of India has placed reliance on "Amit Gupta vs. Union of India & Ors." (W.P. (C) 8625/2022 & CM APPL. 25934/2022) decided by the High Court of Delhi at New Delhi on 04.09.2023; "Indo International Tobacco Ltd. vs. Vivek Prasad, Additional Director General, DGGI" : 2022 SCC OnLine Del. 90; "G.K. Trading Company vs. Union of India", 2021 (51) G.S.T.L. 288 (All.); ....